scholarly journals ANALISIS PENERIMAAN PAJAK HOTEL PADA KANTOR BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Indah Diah Lestari ◽  
Hendrik Manossoh ◽  
Dhullo Afandy
Keyword(s):  
Local Government ◽  
Government Regulation ◽  
Descriptive Analysis ◽  
Field Studies ◽  
Analysis Data ◽  
User Charges ◽  
Local Taxes ◽  
Admission System ◽  
The Law

Hotel tax is a local tax imposed under the law number 28 of 2009 on local taxes and user charges. The guidelines for the management of regional finances and procedures for the implementation of regional revenue managed by the treasurer of revenue has been regulated in the Minister of Home Affairs Regulation number 59 at 2007 article 89. The purpose of this study to analyze the adequacy of the Tax Admission System and Procedure At the Office of Manado Regional Tax and Retribution Agency. The method used is descriptive analysis. Data were obtained through field studies. The result of this research is the Implementation of Hotel Tax Admission System and Procedure at the Office of Regional Tax and Retribution Manado City has been suitable with the applicable regulations from the Minister of Home Affairs Regulation number 59 at 2007 includes the related functions and documents used as well as the division of tasks and responsibilities. So it is expected that in the next year the Manado Regional Tax and Retribution Board may renew the Regulation of the Minister of Home Affairs or the applicable local government regulation concerning the System and Procedure of Revenue of Original Revenue, especially for the Hotel Tax to be better and effective.Keywords: Hotel Tax Reception, Local Tax, Tax Admission System

scholarly journals ANALISIS SISTEM PENERIMAAN PAJAK PARKIR PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MANADO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Mira Sakke Pamasi ◽  
David P. E. Saerang ◽  
Dhullo Afandi
Keyword(s):  
Internal Control ◽  
Descriptive Analysis ◽  
Field Studies ◽  
Analysis Data ◽  
User Charge ◽  
Local Taxes ◽  
Reception System ◽  
The Law

Parking tax is a local tax imposed under the law number 28 of 2009 on local taxes and user charge. The purpose of this study analyze the adequacyn of the Parking Tax Reception System At the Office of Manado Regional Tax and Retribution Agency. The method used is descriptive analysis. Data were obtained through field studies. The results of this research is the System of Parking Tax Admission in Manado City has been adequate and in accordance with the applicable regulations, namely the Minister of Home Affairs Regulation number 59 at 2007 includes the related functions and documents used as well as the division of tasks and responsibilities. In accordance with the concept of internal control where the collector is divided into several parties that are related and the quality of employees have competence in the field. Therefore, there should be socialization and techincal guidance for employees, especially in the field of accounting for better implementation.Keywords: Parking Tax Reception

scholarly journals ANALISIS PEMUNGUTAN PAJAK RESTORAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MINAHASA

2019 ◽  
Vol 17 (1) ◽  
Author(s):  
Wensy F.I. Rompas
Keyword(s):  
Local Government ◽  
Analytical Method ◽  
Quantitative Data ◽  
Government Regulation ◽  
Descriptive Analysis ◽  
Tax Collection ◽  
Local Revenue ◽  
Local Taxes

ABSTRAKPajak Restoran adalah pajak atas pelayanan restoran. Pemugutan Pajak Restoran di Indonesia saat ini didasarkan pada Undang-Undang Nomor 34 Tahun 2000 yang merupakan peubahan atas Undang-Undang Nomor 18 Tahun 1997 tentang Pajak Daerah dan Retribusi Daerah dan Peraturan Pemerintah No. 65 Tahun 2001 tentang Pajak Daerah. Penelitian ini bertujuan untuk mengetahui prosedur pelaksanaan pemungutan pajak restoran di Kabupaten Minahasa dan mengetahui kontribusi pajak restoran  terhadap pendapatan Asli Daerah di Kabupaten Minahasa. Data yang digunakan dalam penelitian ini adalah  data kuantitatif  berupa data pajak Restoran di Dinas Pengelola Keuangan, Aset dan Pendapatan Daerah Kabupaten Minahasa. Metode analisis yang digunakan adalah analisis deskripsi. yaitu untuk menggambarkan menganalisis hasil dari penelitian yang telah dilakukan. Penelitian menunjukan bahwa prosedur pelaksanaan pemungutan pajak telah berjalan baik dan mudah untuk dipahami serta bukti potong pembayaran dapat diberikan kepada wajib pajak. Tetapi setiap terjadi perubahan peraturan, petugas pemungut pajak dalam hal ini pemerintah daerah terlambat dalam mensosialisaikannya kepada wajib pajak. Sehingga masih ada wajib pajak belum membayarkan pajaknya. Kontribusi pajak restoran terhadap pendapatan asli daerah dapat dikatakan cukup baik walaupun setiap tahunnya mengalami penurunan. Walaupun demikian secara keseluruhan sudah mencapai target yang sudah ditetapkan.Kata kunci : Pemungutan Pajak Restoran dan Pendapatan Asli Daerah.ABSTRAKRestaurant Tax is a tax on restaurant services. Restaurant Tax Collection in Indonesia at this time is based on Law No. 34 of 2000 which is the amendment to Law No. 18 Year 1997 on Regional Taxes and Levies and Government Regulation No. 65 of 2001 on Local Taxes. This study aims to determine the procedure for collection of the tax in Minahasa restaurant and know the tax contribution to earnings original local restaurant in Minahasa. The data used in this research is quantitative data in the form of tax data in the Office business Restaurants Finance, Asset and Revenue Minahasa District. The analytical method used is descriptive analysis. namely to describe analyze the results of the research that has been done. Research shows that the procedure of implementation of tax collection has been going well and easy to understand as well as pieces of evidence of payment can be given to the taxpayer. But any changes in regulations, tax collector officer in this case the local government late in mensosialisaikannya to the taxpayer. So there is still a taxpayer has not paid the tax. Restaurant tax contributions to local revenues can be quite good although each year has decreased. Nevertheless, on the whole has reached the targets set.Keywords: Tax Collection Restaurant and Local Revenue.

scholarly journals OPTIMALISASI PEMUNGUTAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN DI KOTA TOMOHON

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Christy Virginia Moningka ◽  
Hendrik Manossoh ◽  
Steven J. Tangkuman
Keyword(s):  
Asset Management ◽  
Public Awareness ◽  
Descriptive Analysis ◽  
Field Studies ◽  
Analysis Data ◽  
Online Information ◽  
Local Taxes ◽  
Metallic Mineral ◽  
Qualitative Descriptive ◽  
The Government

By the presence of regional autonomy, every region in Indonesia are required to do their own regional financing. Own Source Revenue is a source of regional financial and funding of the government. The Own Source Revenue consists of local taxes, levies, the result of the separated local asset management, and another Own Source Revenue that is valid. In relation to Own Source Revenue, The tax of Non-Metallic Minerals and Rocks is one type of the tax that need to be in government’s attention in Tomohon City. The purpose of this research is to know and understand optimization of non-metallic mineral and rock taxes in Tomohon City. The method used in this research is qualitative descriptive analysis. Data gained by field studies. The results of this research indicate that the management of Non-Metallic Mineral and Rock taxes in Tomohon City are still not optimal due to tax realization in 2013-2017 has not reached the target that has been determined. The management of Non-Metallic Mineral and Rock Taxes that has not been optimal is due to lack of the human resources for tax collection officers, facilities and infrastructure in the office is still inadequate, still lack of supervision from the officers, online information systems that has not been developed and lack of public awareness of the importance of paying taxes.Keywords : revenue, local taxes, non-metallic mineral and rock taxes, optimization

scholarly journals ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN (PPh) DI P.T BANK SULUTGO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novlicia Putri Utiarahman ◽  
Jantje J. Tinangon ◽  
Dhullo Afandi
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Field Studies ◽  
Study Data ◽  
Tax Law ◽  
Government Revenue ◽  
Income Tax Law ◽  
The Law ◽  
The Government

Income tax is of the largest government revenue. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the calculation and report income tax  on savings, deposits, giro customer at PT. Bank SulutGo. Descriptive analysis was employed in this study. Data were obtained by field studies. The result shows that the calculation and reports income tax on savings, deposits, giro at PT. Bank SulutGo have compiled with the law of regulation. Leaders of PT. Bank SulutGo should improve the service guality to each customer, so that custumer can increase the amount of savings.Keywords : calculation, reporting, savings, deposits, giro

scholarly journals E-Museum of Chinese City Site and Local History Learning Sources in Digital Era

2020 ◽  
pp. 08-13
Author(s):  
Surya Aymanda Nababan ◽  
Leo Agung S ◽  
Sri Yamtina
Keyword(s):  
Learning Process ◽  
Descriptive Analysis ◽  
Field Studies ◽  
Analysis Data ◽  
Local History ◽  
Learning Resources ◽  
Digital Museum ◽  
Chinese City ◽  
History Learning ◽  
Historical Sites

The purpose of this study is to look at the possibility of utilizing communication technology in helping the learning process run. Educational technology in this context is a digital museum about the city of China. The use of historical sites as learning resources is intended so that learning also utilizes aspects of the environment as a support for the success of education in schools. It also greatly helps students in developing themselves in a history of learning. Because in this case students will experience a learning process that is more oriented to themselves and is required to visualize their imagination related to historical sites as their learning resources. This will certainly increase the role and activeness of students in the learning process so that students are expected to be more interested in learning history with real learning resources and closer to the truth. This study aims to examine how the use of Chinese city sites as a source of local history learning in SMA Negeri 11 Medan. The research method used is a qualitative approach with descriptive analysis. Data collection methods through literature and field studies.

scholarly journals Perlindungan Jiwa Anak Yatim dalam Pergub Sumsel Nomor 6 Tahun 2017 tentang Perlindungan Anak Yatim

2020 ◽  
Vol 3 (1) ◽  
pp. 104-117
Author(s):  
Ahmad Yani Nasution
Keyword(s):  
Local Government ◽  
Government Regulation ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Scientific Work ◽  
Mental Life ◽  
The North ◽  
Analysis Technique ◽  
North Sumatra ◽  
Protection Of Life

This study is entitled "A Review of Maqashid Al-Shari’ah Against the Protection of Orphans' Mental Life in the North Sumatra Governor Regulation No. 6 of 2017 Regarding Orphan Protection". The purpose of this study is First To find out how the protection of life in the Governor of South Sumatra No. 6 of 2017 concerning Protection of Orphans. Second To find out how Maqashid al-Syari’ah review of life protection in the Governor of South Sumatra No. 6 of 2017 concerning Protection of Orphans. In this study the authors used a descriptive analysis technique, which seeks to describe in general the efforts to protect the lives of orphans in South Sumatra local government regulation no 6 of 2017 concerning orphans, as viewed from Maqashid as-Syari’ah from secondary data in the form of books, scientific work of scholars, research results, articles, journals and documents that support this research. In this way the reader will get the results of research on the protection of the lives of orphans in the summit regulation regarding the protection of orphans. After analyzing the Governor's Regulation No. 6 of 2017 the author finally came to the conclusion that in the Governor's Regulation there is the principal of Maqashid Shari'ah, the Hifz Nafs. (preserving the soul). Abstrak Penelitian ini berjudul “Tinjauan Maqashid Al-Syari'ah Terhadap Perlindungan Jiwa Anak Yatimdalam Pergub Sumsel Nomor 6 Tahun 2017 Tentang Perlindungan Anak Yatim”. Adapun tujuan dari penelitian ini adalah Pertama Untuk mengetahui bagaimana perlindungan jiwa dalam Pergub Sumsel Nomor 6 Tahun 2017 tentang Perlindungan Anak Yatim. Kedua Untuk mengetahui bagaimana tinjauan Maqashid asy-Syri’ah terhadap perlindungan jiwa dalam Pergub Sumsel Nomor 6 Tahun 2017 tentang Perlindungan Anak Yatim. Dalam penelitian ini penulis mengunakan teknik analisis deskriptif, yaitu berusaha mengambarkan secara umum tentang upaya perlindungan jiwa terhadap anak yatim dalam Peraturan pemerintah daerah sumatera selatan no 6 tahun 2017 tentang anak yatim, yang ditinjau dari Maqashid as-Syari’ahdari data sekunder yang berupa buku- buku, hasil karya ilmia para sarjana, hasil-hasil penelitian, artikel, jurnal dan dokumen-dokumen yang mendukung penelitian ini. Dengan cara demikian pembaca akan mendapatkan hasil penelitian tentang perlindungan jiwa anak yatim dalam pergub sumsel tentang perlindungan anak yatim. Setelah menganalisa pergub sumsel nomor 6 tahun 2017 akhirnya penulis mendapat kesimpulan bahwa dalam pergub tersebut terdapat pokok maqashid syari’ah yaitu hifz nafs. (memelihara jiwa).

scholarly journals KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BITUNG

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Christian Ferdinand Majampoh ◽  
Inggriani Elim ◽  
I Gede Suwetja
Keyword(s):  
Local Government ◽  
Revenue Management ◽  
Research Method ◽  
Descriptive Analysis ◽  
Early Period ◽  
City Government ◽  
Analysis Method ◽  
Local Taxes ◽  
City District ◽  
The City

Law no. 32 of 2004 on Local Government to determine local taxes one source of revenue coming from the region. For that we need to examine how big the contribution of restaurant tax to PAD Bitung City. Local taxes are divided into two parts: provincial tax and city / county tax. One type of city / district tax is Restaurant Tax. This study aims to determine the contribution of restaurant tax Bitung City. Research method used in this research is descriptive analysis method. The object of research is taken at the Office of Regional Tax and Retribution Board of Bitung City. This study shows the calculation by using the contribution analysis can be seen that the contribution of restaurant tax Bitung city in the period 2013 - 2017 decreased. The rate of growth of restaurant tax in the early period had experienced a growth in restaurant tax revenues despite the last year (2017) there was a very significant decrease so that the value is negative. This study shows that Bitung City Government has not been able to reach the target that has been determined, this is because not yet maximum supervision from the Office of Revenue Management Finance and Regional Assets Bitung City in levy restaurant tax, so there are still many restaurants that do not pay taxes. The conclusion obtained is the analysis of restaurant tax contribution in the City of Bitung in the year 2013 amounted to 2.41% and there was a decrease in 2017 to become 1.09%. For that Bitung City Local Government should be more firm and pro active again in levy restaurant tax.Keywords: Restaurant Tax, PAD

scholarly journals The Juridical Overview of Health Quarantine During the Covid-19 Pandemic

2021 ◽  
Vol 4 (4) ◽  
pp. 269
Author(s):  
Ragil Jaka Utama ◽  
Umar Ma'ruf ◽  
Sri Kusriyah
Keyword(s):  
Local Government ◽  
Government Regulation ◽  
Central Government ◽  
Secondary Data ◽  
Primary Data ◽  
Library Research ◽  
Local Government Level ◽  
The Law ◽  
The Government ◽  
Unpublished Research

This study aims to determine the juridical review of quarantine after the Covid-19 pandemic and find out whether its implementation has been carried out and implemented in Indonesia. The type of research used is normative research or library research, its meaning that this research is based on library sources to discuss the problems that have been formulated. By examining secondary data by conducting an investigation of the study including a description of the research subject. In this study, the data used in this study were secondary data and primary data. The secondary data used in this study is the law used in the study, the primary data used is the regulations in Indonesian legislation that have been set by each local government. The data consists of books, articles in journals and other media, including unpublished research and papers related to and explaining the concepts of quarantine and social distancing during a pandemic situation. The results of the study explain that the Health Quarantine Act carried out by the government in protecting the spread of Covid-19 has been very well implemented. This is reinforced by Government Regulation number 21 of 2020 which explains PSBB and handling related to the Covid-19 pandemic. The implementation of this legislation is the establishment of a Health Quarantine Officer who is the only person authorized to enforce the law. Further cooperation for law enforcement at the local government level requires delegation from the central government, which will be carried out further by the Minister of Health.

scholarly journals ANALISIS KONFIGURASI PAJAK DAERAH DI KOTA DEPOK (T AHUN 2000 - 2004)

2009 ◽  
pp. 108
Author(s):  
Eka Sri Sunarti
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Central Government ◽  
Local Taxes ◽  
The Law ◽  
Local Budget ◽  
Using Data ◽  
In The Beginning ◽  
The Impact ◽  
The City

AbstrakThis research focuses on four questions and purposes, namely; (a) the greatof contribution of the local original income (PAD) to the Local Budget(APBD); (b) the great of contribution of the local taxes to the Local OriginalIncome (PAD); (c) variation of collecting different kinds of local taxes onany district in Depok City, and (d) the factors having impact on suchvariation. The research in Depok City in the consideration of the City statutehas just been given in the beginning of the effective of the Law No. 22 of1999 concerning Local Government and the Law No. 25 of 1999 on theFinance Balance between the Central Government and Local Government.This research is a qualitative research using data in five years period, from2000 until 2004. The data variations are limited on 2004. The secondarydata has been obtained through document studies such as local budget,annual report, local regulations and local monograph. The research resultsshow that the contribution of local original income (PAD) to the local budgetis still small. In this case means that Depok City is depending on centralgovernment's grant to carry out its services and society's development. Theother finding shows that the contribution of the local original income (PAD)resembles the contribution of the local original income (PAD). This casemeans that public service is unable to be fully carried out yet as expected bythe Law No. 22 of 1999 on Local Government. Beside that it is found thevariation of income on different tax among districts as the impact of thevariation of the district potential and condition of human resources workingat the Office of Local Income. Based on the research results, it isrecommended that it is necessary to make intensification rather thanextensification to the collection of local taxes and conduct a research on theperformance of human resources working at the Office of Local Income inDepok City.

scholarly journals Reconstruction of The Juvenile Criminal Justice System and The Giving of Diversion

2021 ◽  
Vol 21 (2) ◽  
pp. 253
Author(s):  
Muhaimin Muhaimin
Keyword(s):  
Criminal Justice ◽  
Social Welfare ◽  
Criminal Justice System ◽  
Justice System ◽  
Government Regulation ◽  
Juvenile Justice System ◽  
Descriptive Analysis ◽  
Mentoring Programs ◽  
Illegal Acts ◽  
The Law

Children are not to be punished but to be given guidance and development, so that they grow and develop as completely normal, healthy and intelligent children. Sometimes children experience situations that make them commit illegal acts. Even so, children who break the law are not worthy of punishment, let alone put in prison. Law Number 11 Year 2012 concerning Juvenile Criminal Justice System demands a reorientation of the purpose of punishment which has an impact on the operation of the Juvenile Criminal Justice System. The formulation of the objectives of restorative justice and diversion mechanisms which are recognized as mechanisms for handling crimes committed by children demands that the performance of the criminal justice sub-system change its orientation. The problem of this research was how the construction and reconstruction of the giving of diversion are. This research used descriptive analysis method and normative juridical approach. Children are part of citizens who must be protected as a generation to continue the leadership of the Indonesian nation. The current ideal construction for children who are in conflict with the law applies the Law of Juvenile Justice System where children aged 7 years can be given diversion in the trial process. Article 21 of the Law of Juvenile Criminal Justice System and Government Regulation No. 65 Year 2015 concerning Guidelines for the Implementation of Diversion, children under 12 years of age who commit/are suspected of committing a criminal act shall then be returned to their parents and include them in education, coaching, and mentoring programs in government institutions or Social Welfare Organizing Institutions in institutions in charge of social welfare.

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